Page 1 of 5
Republic Act No. 8756 November 23, 1999
AN ACT PROVIDING FOR THE TERMS, CONDITIONS AND LICENSING
REQUIREMENTS OF REGIONAL OR AREA HEADQUARTERS, REGIONAL
OPERATING HEADQUARTERS, AND REGIONAL WAREHOUSES OF
MULTINATIONAL COMPANIES, AMENDING FOR THE PURPOSE CERTAIN
PROVISIONS OF EXECUTIVE ORDER NO. 226, OTHERWISE KNOWN AS
THE OMNIBUS INVESTMENTS CODE OF 1987
Be it enacted by the Senate and House of Representatives of the Philippines in Congress
assembled::
Section 1. The title of Book III of Executive Order No. 226, otherwise known as the
Omnibus Investments Code of 1987, is hereby amended as follows:
"BOOK III
"INCENTIVES TO MULTINATIONAL COMPANIES ESTABLISHING
REGIONAL OR AREA HEADQUARTERS AND REGIONAL OPERATING
HEADQUARTERS IN THE PHILIPPINES"
Section 2. Definition of Terms. - For purposes of this Act, the term:
(1) Multinational Company shall mean a foreign company or a group of foreign
companies with business establishments in two or more countries;
(2) Regional or Area Headquarters (RHQ) shall mean an office whose purpose is to act
as an administrative branch of a multinational company engaged in international trade
which principally serves as a supervision, communications and coordination center for its
subsidiaries, branches or affiliates in the Asia-Pacific Region and other foreign markets
and which does not earn or derive income in the Philippines; and
(3) Regional Operating Headquarters (ROHQ) shall mean a foreign business entity
which is allowed to derive income in the Philippines by performing qualifying services to
its affiliates, subsidiaries or branches in the Philippines, in the Asia-Pacific Region and in
other foreign markets.
Section 3. The Title and Article 58 of Chapter I of the same Code are hereby amended as
follows:
"CHAPTER I
LICENSING OF REGIONAL OR AREA HEADQUARTERS
Art. 58. Qualification of Regional or Area Headquarters. - Any foreign business entity
formed, organized and existing under any laws other than those of the Philippines whose
purpose, as expressed in its organizational documents or by resolution of its Board of
Directors or its equivalent, is to supervise, superintend, inspect or coordinate its own
affiliates, subsidiaries or branches in the Asia-Pacific Region and other foreign markets
may establish a regional or area headquarters in the Philippines, by securing a license
therefor from the Securities and Exchange Commission, upon the favorable
recommendation of the Board of Investments.
The Securities and Exchange Commission shall, within thirty (30) days from the
effectivity of this Code, issue the implementing rules and regulations. The following
minimum requirements shall, however, be complied with by the said foreign entity:
(a) A certification from the Philippine Consulate/Embassy, or a duly authenticated
certification from the Department of Trade and Industry or its equivalent in the foreign
firm's home country that said foreign firm is an entity engaged in international trade with
affiliates, subsidiaries or branch offices in the Asia-Pacific Region and other foreign
markets.
(b) A duly authenticated certification from the principal officer of the foreign entity to the
effect that the said foreign entity has been authorized by its Board of Directors or
RA 8756
governing body to establish its regional or area headquarters in the Philippines,
specifying that:
(1) The activities of the regional or area headquarters shall be limited to acting as a
supervisory, communications and coordinating center for its subsidiaries, affiliates and
branches in the region;
(2) The regional or area headquarters will not derive any income from sources within the
Philippines and will not participate in any manner in the management of any subsidiary
or branch office it might have in the Philippines nor shall it solicit or market goods and
services whether on behalf of its mother company or its branches, affiliates, subsidiaries
or any other company; and
(3) The regional or area headquarters shall notify the Board of Investments and the
Securities and Exchange Commission of any decision to close down or suspend
operations of its headquarters at least fifteen (15) days before the same is effected.
(c) An undertaking that the multinational company will remit into the country such
amount as may be necessary to cover its operations in the Philippines but which amount
will not be less than Fifty thousand United States dollars ($50,000) or its equivalent in
other foreign currencies annually. Within thirty (30) days from receipt of certificate of
registration from the Securities and Exchange Commission, the multinational company
will submit to the Securities and Exchange Commission a certificate of inward
remittance from a local bank showing that it has remitted to the Philippines the amount of
at least Fifty thousand United States dollars ($50,000) or its equivalent in other foreign
currencies and converted the same to Philippine currency. Annually, within thirty (30)
days from the anniversary date of the multinational company's registration as a regional
or area headquarters with the Securities and Exchange Commission, it will submit proof
to the Securities and Exchange Commission of inward remittance amounting to at least
Fifty thousand United States dollars ($50,000) or its equivalent in other foreign
currencies during the past year.
(d) Any violation by the regional or area headquarters of a multinational company of any
of the provisions of this Code, or its implementing rules and regulations, or other terms
and conditions of its registration, or any provision of existing laws, shall constitute a
sufficient cause for the cancellation of its license or registration.
Section 4. Book III of the same Code is hereby further amended by adding a new chapter
designated as Chapter II to read as follows:
"CHAPTER II
"LICENSING OF REGIONAL OPERATING HEADQUARTERS
"Art. 59. Qualification of Regional Operating Headquarters (ROHQs). - Any foreign
business entity formed, organized and existing under any laws other than those of the
Philippines may establish a regional operating headquarters in the Philippines to service
its own affiliates, subsidiaries or branches in the Philippines, in the Asia-Pacific Region
and other foreign markets. ROHQs will be allowed to derive income by performing the
qualifying services enumerated under paragraph (b) 1 hereunder. ROHQs of non-banking
and non-financial institutions are required to secure a license from the Securities and
Exchange Commission, upon the favorable recommendation of the Board of Investments.
ROHQs of banking and financial institutions, on the other hand, are required to secure
licenses from the Securities and Exchange Commission and the Bangko Sentral ng
Pilipinas, upon the favorable recommendation of the Board of Investments.
"The Securities and Exchange Commission and the Bangko Sentral ng Pilipinas shall,
within thirty (30) days from the effectivity of this Code, issue the implementing rules and
regulations.
 Page 2 of 5
"The following minimum requirements shall be complied with by the said foreign entity:
"(a) A certification from the Philippine Consulate/Embassy, or a duly authenticated
certification from the Department of Trade and Industry or its equivalent in the foreign
firm's home country that said foreign firm is an entity engaged in international trade with
affiliates, subsidiaries or branch offices in the Asia-Pacific Region and other foreign
markets.
"(b) A duly authenticated certification from the principal officer of the foreign entity to
the effect that the said foreign entity has been authorized by its Board of Directors or
governing body to establish its regional operating headquarters in the Philippines,
specifying that:
"(1) The regional operating headquarters may engage in any of the following qualifying
services:
- General administration and planning;
- Business planning and coordination;
- Sourcing/procurement of raw materials and components;
- Corporate finance advisory services;
- Marketing control and sales promotion;
- Training and personnel management;
- Logistics services;
- Research and development services, and product development;
- Technical support and maintenance;
- Data processing and communication; and
- Business development.
"ROHQs are prohibited from offering qualifying services to entities other than their
affiliates, branches or subsidiaries, as declared in their registration with the Securities and
Exchange Commission nor shall they be allowed to directly and indirectly solicit or
market goods and services whether on behalf of their mother company, branches,
affiliates, subsidiaries or any other company.
"(2) The regional operating headquarters shall notify the Board of Investments, the
Securities and Exchange Commission and the Bangko Sentral ng Pilipinas, as the case
may be, of any decision to close down or suspend operations of its headquarters at least
fifteen (15) days before the same is effected.
"(c) An undertaking that the multinational company will initially remit into the country
such amount as may be necessary to cover its operations in the Philippines but which
amount will not be less than Two hundred thousand United States dollars ($200,000) or
its equivalent in other foreign currencies.
"Within thirty (30) days from receipt of certificate of registration, the multinational
company will submit to the Securities and Exchange Commission a certificate of inward
remittance from a local bank showing that it has remitted to the Philippines the amount of
at least Two hundred thousand United States dollars ($200,000) or its equivalent in other
foreign currencies and converted the same to Philippine currency.
"(d) Any violation by the regional operating headquarters of a multinational company of
the provisions of this Code, or its implementing rules and regulations, or other terms and
conditions of its registration, or any provision of existing laws, shall constitute a
sufficient cause for the cancellation of its license or registration."
Section 5. Chapter II of the same Code is hereby amended and designated as Chapter III.
Articles 59, 60, 61 and 62 under the same Chapter are hereby amended as follows:
"CHAPTER III
"INCENTIVES TO EXPATRIATES
RA 8756
"Art. 60. Multiple Entry Visa. - Foreign personnel of regional or area headquarters and
regional operating headquarters of multinational companies, their respective spouses and
unmarried children under twenty-one (21) years of age, if accompanying them or if
following to join them after their admission into the Philippines as non-immigrant shall
be issued a multiple entry special visa within seventy-two hours upon submission of all
required documents, and which shall be valid for a period of three (3) years to enter the
Philippines: Provided, That a responsible officer of the applicant company submits a duly
authenticated certificate to the effect that the person who seeks entry into the Philippines
is an executive of the applicant company and will work exclusively for applicant's
regional or area headquarters or regional operating headquarters which is duly licensed to
operate in the Philippines, and that he will receive a salary and will be paid by the
headquarters in the Philippines an amount equivalent to at least Twelve thousand United
States dollars ($12,000), or the equivalent in other foreign currencies per annum.
"The admission and stay shall be coterminous with the validity of the multiple entry
special visa. The stay, however, is extendible for three years upon submission to the
Bureau of Immigration of a sworn certification by a responsible officer of the regional or
area headquarters or regional operating headquarters: that its license to operate remains
valid and subsisting and that the regional or area headquarters or regional operating
headquarters has withheld tax due on compensation and the same has been paid to the
Bureau of Internal Revenue.
"Non-immigrants who have been admitted under the multiple entry special visa, as well
as their respective spouses and dependents, shall be exempt from: the payment of all fees
due under the immigration and alien registration laws; securing alien certificates of
registration; and obtaining emigration clearance certificates, and all types of clearances
required by any government department or agency, except that upon final departure from
the Philippines the employer of the said nonimmigrants shall so advise in writing the
Bureau of Immigration at least five (5) working days prior to the non-immigrant's
departure, and the finally departing non-immigrant employee shall be required to submit
to the said office a tax clearance from the Bureau of Internal Revenue.
"Art. 61. Withholding Tax of 15% on Compensation Income. - Aliens employed by the
regional or area headquarters and regional operating headquarters of multinational
companies shall be subject for each taxable year upon their gross income received as
salaries, wages, annuities, compensations, remuneration and emoluments to a tax equal to
fifteen per centum (15%) of such gross income. The same tax treatment is applicable to
Filipinos employed and occupying the same positions as those aliens employed by
multinational companies: Provided, That said Filipinos shall have the option to be taxed
at either 15% of gross income or at the regular tax rate on their taxable income in
accordance with the National Internal Revenue Code, as amended by Republic Act No.
8424.
"Art. 62. Tax and Duty Free Importation. - An alien executive of the regional or area
headquarters and regional operating headquarters of a multinational company shall enjoy
tax and duty free importation of personal and household effects as provided for under
Section 105(h) of the Tariff and Customs Code, as amended, and Section 109(I) of the
National Internal Revenue Code, as amended: Provided, That the personal and household
effects shall arrive in the Philippines within ninety (90) days before or after conversion of
the alien executive's admission category to multiple entry visa issued under this Act.
"Art. 63. Travel Tax Exemption. - Personnel of regional or area headquarters and regional
operating headquarters of multinational companies and the dependents of such foreign
personnel if joining them during the period of their assignment in the Philippines, as
 Page 3 of 5
certified by the Board of Investments, shall be exempted from the payment of travel tax
imposed under Section 1 of Presidential Decree No. 1183, as amended."
Section 6. Chapter III of the same Code is hereby amended and designated as Chapter IV.
Articles 63, 64, 65, 66 and 67 are hereby amended to read as follows:
"CHAPTER IV
"INCENTIVES TO REGIONAL OR AREA HEADQUARTERS AND REGIONAL
OPERATING HEADQUARTERS
"Art. 64. Corporate Income Tax Incentive to Regional or Area Headquarters and
Regional Operating Headquarters. - Regional or area headquarters established in the
Philippines by multinational companies and which headquarters do not earn or derive
income from the Philippines and which act as supervisory, communications and
coordinating centers for their affiliates, subsidiaries, or branches in the Asia-Pacific
Region and other foreign markets shall not be subject to income tax. Regional operating
headquarters shall be subject to a tax rate of ten percent (10%) of their taxable income as
provided for under the National Internal Revenue Code, as amended by Republic Act No.
8424: Provided, That any income derived from Philippine sources by the ROHQ when
remitted to the parent company shall be subject to the tax on branch profit remittances as
provided for in Section 28(a)(5) of the National Internal Revenue Code.
"Art. 65. Value-Added Tax. - The regional or area headquarters established in the
Philippines by multinational companies shall be exempted from the value-added tax. In
addition, the sale or lease of goods and property and the rendition of services to regional
or area headquarters shall be subject to zero percent (0%) VAT rate as provided for in the
National Internal Revenue Code, as amended.
"Regional operating headquarters shall be subject to the ten percent (10%) value-added
tax as provided for under the National Internal Revenue Code, as amended.
"Art. 66. Exemption From All Kinds of Local Taxes, Fees, or Charges. - The regional or
area headquarters and regional operating headquarters of multinational companies shall
be exempt from all kinds of local taxes, fees, or charges imposed by a local government
unit except real property tax on land improvements and equipment.
"Art. 67. Tax and Duty Free Importation of Training Materials and Equipment;
Importation of Motor Vehicles. - Regional or area headquarters and regional operating
headquarters shall enjoy tax and duty free importation of equipment and materials for
training and conferences which are needed and used solely for their functions as regional
or area headquarters or regional operating headquarters and which are not locally
available subject to the prior approval of the Board of Investments.
"The sale or disposition of equipment within two (2) years after importation, entered tax
and duty free, shall require prior approval of the Board of Investments and prior payment
of applicable taxes and duties waived in favor of RHQ/ROHQ.
"Regional or area headquarters and regional operating headquarters shall be entitled to
the importation of new motor vehicles subject to the payment of the corresponding taxes
and duties.
"BOOK IV
"INCENTIVES TO MULTINATIONAL COMPANIES ESTABLISHING
REGIONAL WAREHOUSES TO SUPPLY SPARE PARTS, COMPONENTS,
SEMI-FINISHED PRODUCTS AND RAW MATERIALS TO THE ASIA-PACIFIC
REGION AND OTHER FOREIGN MARKETS"
Section 7. Articles 68, 69, 70, 71 and 72 of the same Code are hereby amended to read as
follows:
RA 8756
"Art. 68. Qualifications. - A multinational company organized and existing under any
laws other than those of the Philippines which is engaged in international trade and
supplies spare parts, components, semi-finished products and raw materials to its
distributors or markets in the Asia-Pacific area and other foreign areas and which has
established or will simultaneously establish a regional or area headquarters and/or
regional operating headquarters in the Philippines in accordance with the provisions of
Book III of this Code and the rules and regulations implementing the same may also
establish a regional warehouse or warehouses in ecozones in the Philippines, after
securing a license therefor from the Philippine Economic Zone Authority (PEZA). With
respect to regional warehouses located or will locate in ecozones with special charters,
such license shall be secured from the concerned ecozone authorities. For existing
regional warehouses, said license shall be secured from the Board of Investments unless
they choose to relocate inside ecozones: Provided, That:
"(1) The activities of the regional warehouse shall be limited to serving as a supply depot
for the storage, deposit, safekeeping of its spare parts, components, semi-finished
products and raw materials including the packing, covering, putting up, marking,
labelling and cutting or altering to customer's specification, mounting and/or packaging
into kits or marketable lots thereof, to fill up transactions and sales made by its head
offices or parent companies and to serving as a storage or warehouse of goods purchased
locally by the home office of the multinational for export abroad. The regional warehouse
shall not directly engage in trade nor directly solicit business, promote any sale, nor enter
into any contract for the sale or disposition of goods in the Philippines: Provided, That a
regional warehouse may be allowed to withdraw imported goods from said warehouse/s
for delivery to an authorized distributor in the Philippines: Provided, however, That the
corresponding taxes, customs duties and charges under the Tariff and Customs Code have
been paid by the headquarters of the said multinational upon arrival of such goods:
Provided, further, That the delivery of said goods to the aforesaid distributor in the
Philippines shall be treated as a sale made by the headquarters rather than that of its head
office, and shall be reflected in a separate book of accounts, any representation as to who
is the seller to the contrary notwithstanding: Provided, furthermore, That the
aforementioned sale shall be governed by the provisions on value-added tax in
accordance with the National Internal Revenue Code, as amended by Republic Act No.
8424: Provided, finally, That the income from the aforementioned sale to said distributor
shall be treated as income derived by the said headquarters from sources within the
Philippines and shall be subject to the corporate income tax of a resident foreign
corporation under the National Internal Revenue Code, as amended, the provision of any
law to the contrary notwithstanding.
"(2) The personnel of a regional warehouse will not participate in any manner in the
management of any subsidiary, affiliate or branch office it might have in the Philippines
other than the activities allowed under this Act.
"(3) The personnel of the regional or area headquarters or regional operating
headquarters shall be responsible for the operation of the regional warehouse subject to
the provisions of this Code.
"(4) The multinational company shall pay the Board of Investments, the PEZA or
concerned ecozone authorities, as the case may be, and the appropriate Collector of
Customs concerned the corresponding license fees and storage fees to be determined by
said offices.
"(5) An application for the establishment of a regional warehouse located outside an
ecozone shall be made in writing to the Board of Investments, to the PEZA, or to
 Page 4 of 5
concerned ecozone authorities in the case of regional warehouses located in ecozones.
The application shall describe the premises, the location and capacity of the regional
warehouse and the purpose for which the building is to be used.
"The jurisdiction and responsibility of supervising the regional warehouses located
outside ecozones shall be vested on the Bureau of Customs, and the Board of
Investments, or the PEZA or concerned ecozone authorities for warehouses within
ecozones.
"The Board of Investments, the PEZA or concerned ecozone authorities, in consultation
with the Regional Director of Customs of the district where the warehouse will be
situated shall cause an examination of the premises to be made and if found satisfactory,
it may authorize its establishment without complying with the requirements of any other
government body, subject to the following conditions:
"(1) That the articles to be stored in the warehouse are spare parts, components, semi-
finished products and raw materials of the multinational company operator for
distribution and supply to its Asia-Pacific and other foreign markets including packaging,
coverings, brands, labels and warehouse equipment as provided in Article 69(a) hereof;
"(2) That the entry or importation, storage or re-export of the goods destined for or to be
stored in the regional warehouse will not involve any dollar outlay from Philippine
sources;
"(3) That they are of such character as to be readily identifiable for re-export; and in case
of local distribution they shall be subject to Article 68(1), Article 69 paragraph (b) and
the guidelines implementing Book IV of this Code;
"(4) That it shall file an ordinary warehousing bond in an amount equal to one hundred
percent (100%) of the ascertained customs duties on the articles imported without
prejudice to its filing a general warehousing bond in lieu of the ordinary warehousing
bond;
"(5) The percentage of annual allowable withdrawal from warehouses located outside
ecozones for domestic use shall be subject to the approval of the Board of Investments,
or of the PEZA or concerned ecozone authorities with respect to warehouses located
within the ecozones of their jurisdiction: Provided, however, That in the case of existing
warehouses, in no case shall their withdrawals exceed thirty percent (30%) of the value
of goods they have brought in for any given year and the payment of the corresponding
taxes and duties shall have been made upon the arrival of such goods imported: Provided,
further, That the PEZA or concerned ecozone authorities may allow withdrawal
exceeding thirty percent (30%) of the value of goods under such terms and conditions the
PEZA or concerned ecozone authorities may impose.
"Art. 69. Tax Treatment of Imported Articles in the Regional Warehouse. -
"(a) Tax Incentives for Qualified Goods Destined for Reexportation to the Asia-Pacific
and Other Foreign Markets. - Except as otherwise provided in this Code, imported spare
parts, components, semi-finished products, raw materials and other items including any
packages, coverings, brands and labels and warehouse equipment as may be allowed by
the Board of Investments, the PEZA or concerned ecozone authorities, as the case may
be, for use exclusively on the goods stored, except those prohibited by law, brought into
the regional warehouse from abroad to be kept, stored and/or deposited or used therein
and re-exported directly therefrom under the supervision of the Collector of Customs
concerned for distribution to its Asia-Pacific and other foreign markets in accordance
with the guidelines implementing Book IV of this Code including to a bonded
manufacturing warehouse in the Philippines and eventually re-exported shall not be
RA 8756
subject to customs duty, internal revenue tax, export tax nor to local taxes, the provisions
of law to the contrary notwithstanding.
"(b) Payment of Applicable Duties and Taxes on Qualified Goods Subject to Laws and
Regulations Covering Imported Merchandise if Destined for the Local Market. - Any
spare parts, components, semi-finished products, raw materials and other items sent,
delivered, released or taken from the regional warehouse to the local market in
accordance with the guidelines implementing Book IV of this Code shall be subject to
the payment of income taxes, customs duties, taxes and other charges provided for under
Section 68 hereof and for which purpose, the proper commercial invoice of the head
offices or parent companies shall be submitted to the Collector of Customs concerned;
and shall be subject to laws and regulations governing imported merchandise: Provided,
That in case any of the foregoing items are sold, bartered, hired or used for purposes
other than they were intended for without prior compliance with the guidelines
implementing Book IV of this Code and without prior payment of the duty, tax or other
charges which would have been due and payable at the time of entry if the articles had
been entered without the benefit of this Order, shall be subject to forfeiture and the
importation shall constitute a fraudulent practice against customs revenue punishable
under Section 3602, as amended, of the Tariff and Customs Code of the Philippines:
Provided, further, That a sale pursuant to a judicial order shall not be subject to the
preceding proviso without prejudice to the payment of duties, taxes and other charges.
"Art. 70. Exemption From the Maximum Storage Period Under the Tariff and Customs
Code; Period of Storage in the Regional Warehouse. - The provision of the law in
Section 1908 of the Tariff and Customs Code of the Philippines, as amended, to the
contrary notwithstanding, articles duly entered for warehousing may remain in the
regional warehouses for a period of two (2) years from the time of their transfer to the
regional warehouse, which period may be extended with the approval of the Board of
Investments for an additional period of one (1) year upon payment of the corresponding
storage fee on the unexported articles, as provided for under Article 68(4) for each
extension until they are re-exported in accordance with the guidelines implementing
Book IV of this Code. Any articles withdrawn, released or removed contrary to the
provisions of said guidelines shall be forfeited pursuant to the provisions of Article 69,
paragraph (b) hereof.
"Art. 71. Rules and Regulations on the Jurisdiction, Operation and Control Over
Qualified Goods in the Regional Warehouse. - The Board of Investments, the PEZA,
concerned ecozone authorities and the Bureau of Customs shall jointly issue special rules
and regulations on the receiving, handling, custody, entry, examination, classifications,
delivery, storage, warehousing, manipulation and packaging, release for reexportation or
for importation and delivery to a Philippine distributor and for the safekeeping,
recording, inventory and liquidation of said qualified goods, any existing law
notwithstanding. Such rules and regulations shall be formulated in consultation with the
applicants/operators of regional warehouses.
"Art. 72. Cancellation of License or Registration. - Any willful violation by the regional
or area headquarters or regional operating headquarters of a multinational company
which has established a regional warehouse or warehouses contrary to or in violation of
the provisions of existing laws and the implementing guidelines of Book IV of this Code
shall constitute a sufficient cause for the cancellation of its license or registration in
addition to the penalties hereinabove provided in Article 69, paragraph (b) hereof.
"The Board, the PEZA or concerned ecozone authorities, as the case may be, shall have
the authority to impose such fines in amounts that are just and reasonable in cases of late
 Page 5 of 5
submission or non-compliance on the part of registered enterprises, with reporting and
other requirements under this Code and its implementing rules and regulations."
Section 8. Article 73 of the same Code is hereby repealed.
Section 9. A new article is hereby inserted to read as follows:
"Art. 73. Implementing Rules and Regulations. - To implement the provisions of Books
III and IV of this Code, the Department of Trade and Industry, in coordination with the
Department of Foreign Affairs, the Board of Investments, the Philippine Economic Zone
Authority, the ecozone authorities with special charters, the Securities and Exchange
Commission, the Bureau of Internal Revenue, the Bureau of Customs, Bangko Sentral ng
Pilipinas, Philippine Tourism Authority, and the Bureau of Immigration shall jointly
promulgate such rules and regulations which shall take effect thirty (30) days after their
publication in at least two (2) national newspapers of general circulation in the
Philippines."
Section 10. Separability Clause. - If any part or section of this Act is declared
unconstitutional for any reason or whatsoever, such parts not so declared shall remain in
full force and effect.
Section 11. Repealing Clause. - All laws, decrees, orders, rules and regulations or
issuances or parts thereof inconsistent with the provisions of this Act are hereby repealed
or modified accordingly.
Section 12. Effectivity Clause. - This Act shall take effect after thirty (30) days following
its full publication in at least two (2) newspapers of general circulation in the Philippines.
Approved, November 23, 1999.

RA 8756